Regulation 13 Other tax credits: entitlement

(1)

This regulation applies to a person who has commercially exploited taxable aggregate and who has accounted for the AL chargeable on that commercial exploitation.

(2)

Such a person is entitled to a tax credit in respect of any AL accounted for in respect of that commercial exploitation where the taxable aggregate in question—

(a)

is exported or removed from the United Kingdom without further processing;

(b)

is used in an exempt process;

(c)

is used in any of the industrial or agricultural processes listed in the Schedule;

(d)

is disposed of (by dumping or otherwise) in any of the following ways:

(i)

it is returned without further processing to its originating site or any site which is not its originating site but is registered under the same name;

(ii)

it is disposed of to landfill;

(iii)

it is gravel or sand and is used for beach restoration purposes at a site which is not its originating site.

(3)

This regulation is subject to the provisions of this Part including those provisions relating to the making of a relevant claim to the Commissioners and the keeping of records including any records that are directed by the Commissioners or stipulated in a published notice.

(4)

For the purposes of subsection (6) of section 17 of the Act, all the processes listed in the Schedule are prescribed for the purposes of that subsection.